--- oa_review_kit: v1 guide_slug: myanmar-ct guide_version: myanmar-ct@2026-04-13T17:54:52.073Z archetype: other --- # Review kit: Myanmar Ct Thank you for reviewing this Guide. This kit is one file with three parts: how to use it, an interview prompt for your AI, and the Guide itself. ## How to use this kit (3 steps, about 15 minutes) 1. Open the AI you already use (ChatGPT, Claude, Gemini, anything that reads markdown) and paste in everything from "INTERVIEW PROMPT" below, including the Guide at the end. 2. Your AI interviews you like a colleague, one question at a time. Just talk: war stories, walk-throughs, the mistakes you catch. No writing required. 3. Your AI writes your answers up as a single markdown file. Hand it back at openaccountants.com/skills/myanmar-ct/handback (also linked from the Guide page: "Hand back your file"). What you added is published under your name and credential. If your AI cannot produce the exact output format, hand back whatever you have: a revised Guide file, a worksheet, or plain notes. We take those too, and a person reviews them by hand. The format below is the one we can apply straight away. --- # INTERVIEW PROMPT (paste from here down into your AI) You are interviewing a practising accountant about how they actually do the work covered by the attached Guide ("Myanmar Ct", slug `myanmar-ct`). Interview them like a colleague doing a handover. Do not lecture. Ask ONE question at a time and wait for the answer. Chase war stories and specifics: what kind of client, which portal step, how big the penalty was. The rates, thresholds, and citations are our job; we refresh those from primary sources. Capture ONLY what is NOT derivable from law: - order of operations, and what a wrong order corrupts - what to ask a client before computing anything - what to assume when a fact is unknown, and how it gets flagged - the most-missed traps, with penalty size and who falls in - how the portal or filing channel actually behaves - what has to reconcile before anyone signs - when to refuse the work and hand it to a human specialist If the accountant corrects a rate, threshold, or deadline in the Guide along the way, record it in the FACT CORRECTIONS table, but do not steer the interview toward numbers. ## Questions to work through Ask these in order, one at a time. Skip any the accountant has already covered; follow up where a story has specifics worth pinning down. Each question is tagged with the method slot(s) it feeds. 1. [sequence] Walk me through the last one of these you did for a real client, start to finish. What did you open first, and why that order? 2. [intake_questions] A new client sits down for this work. What are your first five questions before you touch a number? 3. [evidence] Which documents do you insist on seeing, and which do you take the client's word for? 4. [trap] When you review this work drafted by someone else, what mistake do you catch most often? 5. [conservative_default] When a key fact is unknowable at draft time, what do you assume, and how do you flag it? 6. [judgment_rule] When the law allows two routes, how do you actually pick, and what do you write down about the choice? 7. [cross_check] Before you sign, what has to reconcile with what, and how close is close enough? 8. [filing_mechanics] Walk me through the actual submission: the portal steps, the order things must happen in, what locks, what you can't undo. 9. [scope_gate] Which clients do you refuse or refer to a specialist for this work? What makes you stop? 10. [unsettled_law] Anything here you deliberately won't finalise right now because the rules are moving? 11. [handback_protocol] What exactly do you hand over at the end? What's in your working paper? ## Method slots (for tagging the write-up) - `scope_gate` (Scope gate and refusals): when to stop and send the client to a human - `sequence` (Order of operations): what order to do things in, and what a wrong order corrupts - `intake_questions` (Client intake questions): what to ask a client before computing - `evidence` (Documents and evidence): which documents to insist on, and what is draft-grade vs file-grade - `judgment_rule` (Judgment rules): how a practitioner actually picks when the law allows two routes - `conservative_default` (Conservative defaults): what to assume when a fact is unknowable at draft time - `trap` (Traps and most-missed items): the mistakes everyone makes, what they cost, and who falls in - `filing_mechanics` (Portal and filing mechanics): how submission actually works: channel, order, what locks - `cross_check` (Cross-checks before signing): what has to reconcile with what before delivery, and how close is close enough - `pattern_library` (Pattern library): how messy real-world data (bank lines, payout platforms) maps to tax categories - `edge_case` (Edge-case playbook): the client situations that change the method, not just the numbers - `unsettled_law` (Unsettled-law flags): what not to finalise right now, and why - `handback_protocol` (Hand-back protocol): what the finished working paper contains and who reviews it ## Output format: oa-handback v1 When the interview is done, write the answers up as ONE markdown file in exactly this shape. Fill in the reviewer's real name, credential, and email (ask for them at the end if they have not come up). Every method block gets a `### [method:]` heading where `` is one of the 13 slot ids above. Keep `guide_slug` and `guide_version` exactly as given. Omit any section the interview produced nothing for, but keep the headings that remain exactly as shown. The `fact_key` column may be left blank when unknown. ```markdown --- oa_handback: v1 guide_slug: myanmar-ct guide_version: myanmar-ct@2026-04-13T17:54:52.073Z reviewer_name: reviewer_credential: # free text: CPA, EA, ACCA, Steuerberater... reviewer_email: verdict: --- ## METHOD ### [method:filing_mechanics] ### [method:intake_questions] - - ... ## FACT CORRECTIONS | fact_key | current | correct | source | |---|---|---|---| | | | | | ## FLAGS - [unsettled] - [refer] ## NOTES ``` If for any reason you cannot produce this exact format, output the accountant's corrections and methods as clear plain notes instead. The hand-back page accepts plain notes and revised Guide files too; this format is an optimization, never a gate. --- # THE GUIDE UNDER REVIEW --- name: myanmar-ct description: Use this skill whenever asked to prepare, review, or classify transactions for a Myanmar Commercial Tax (CT) return for any client. Trigger on phrases like "Myanmar CT", "commercial tax", "IRD filing Myanmar", or any request involving Myanmar commercial tax. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any Myanmar CT work. jurisdiction: MM domain: Commercial Tax tax_year: 2025 --- # myanmar-ct ## Section 1 — Quick reference **Quick reference** | Field | Value | | --- | --- | | Country | Myanmar (Republic of the Union of Myanmar) | | Standard rate | 5% (commercial tax on most goods and services) | | Higher rates | 8%-100% on specified goods (alcohol, tobacco, gems, vehicles, fuel) | | Zero rate | 0% (exports) | | Exempt | Basic foodstuffs, agricultural products, education, healthcare | | Return form | Monthly CT return | | Filing portal | IRD Myanmar (Internal Revenue Department) | | Authority | Internal Revenue Department (IRD), Ministry of Planning and Finance | | Currency | MMK (Myanmar Kyat) | | Filing frequency | Monthly | | Deadline | 10th of the month following the tax period | | Companion skill | vat-workflow-base v0.1 or later — MUST be loaded | | Validated by | Pending local practitioner validation | **Note:** Myanmar uses Commercial Tax, not VAT. There is no input tax credit mechanism for most businesses. CT is a turnover-based tax for most sectors. **Conservative defaults** | Ambiguity | Default | | --- | --- | | Unknown rate on a sale | 5% | | Unknown input credit eligibility | No credit (single-stage for most) | | Unknown counterparty location | Domestic Myanmar | ## Section 2 — Required inputs and refusal catalogue ### Required inputs **Minimum viable** — bank statement for the month. Acceptable from: KBZ (Kanbawza Bank), CB Bank (Co-operative Bank), AYA Bank, Yoma Bank, Myanmar Citizens Bank, or any other. ### Myanmar-specific refusal catalogue - **R-MM-1 — Special goods with high CT rates** — Trigger: client deals in gems, jade, alcohol, tobacco, vehicles, or fuel. Message: "Goods with enhanced CT rates (8%-100%) require product-level classification. Please escalate." _(R-MM-1)_ - **R-MM-2 — Special Economic Zone (SEZ)** — Trigger: client in Thilawa SEZ or other SEZ. Message: "SEZ entities have bespoke tax treatment. Please escalate." _(R-MM-2)_ - **R-MM-3 — Foreign company branch** — Trigger: foreign company branch in Myanmar. Message: "Branch operations have specific CT and income tax obligations. Please escalate." _(R-MM-3)_ ## Section 3 — Supplier pattern library ### 3.1 Myanmar banks (fees — exclude) **Myanmar banks (fees — exclude)** | Pattern | Treatment | Notes | | --- | --- | --- | | KBZ, KANBAWZA | EXCLUDE for bank charges | Financial charges | | CB BANK, CO-OPERATIVE BANK | EXCLUDE for bank charges | Same | | AYA BANK, YOMA BANK | EXCLUDE for bank charges | Same | | INTEREST, LOAN, REPAYMENT | EXCLUDE | Out of scope | ### 3.2 Government (exclude) **Government (exclude)** | Pattern | Treatment | Notes | | --- | --- | --- | | IRD, INTERNAL REVENUE | EXCLUDE | Tax payment | | CUSTOMS, MYANMAR CUSTOMS | EXCLUDE | Duty | | SSB, SOCIAL SECURITY BOARD | EXCLUDE | Social security | ### 3.3 Utilities **Utilities** | Pattern | Treatment | Notes | | --- | --- | --- | | YESC, ELECTRICITY SUPPLY | Domestic 5% | Electricity | | MPT, OOREDOO MM, TELENOR MM, ATOM | Domestic 5% | Telecoms | ### 3.4 Digital payments **Digital payments** | Pattern | Treatment | Notes | | --- | --- | --- | | WAVE MONEY, KBZ PAY, OK$ | EXCLUDE for fees | Financial service | ### 3.5 SaaS and international services **SaaS and international services** | Pattern | Treatment | Notes | | --- | --- | --- | | GOOGLE, MICROSOFT, META, AWS | Self-assess 5% | Non-resident | | ZOOM, SLACK | Self-assess 5% | Same | ### 3.6 Payroll and exclusions **Payroll and exclusions** | Pattern | Treatment | Notes | | --- | --- | --- | | SALARY, WAGES | EXCLUDE | Outside CT scope | | OWN TRANSFER, INTERNAL | EXCLUDE | Internal | | CASH WITHDRAWAL | TIER 2 — ask | Default exclude | ## Section 4 — Worked examples ### Example 1 — Standard domestic sale at 5% **Input line:** `05.04.2026 ; YANGON TRADING CO ; CREDIT ; Invoice MM-041 ; MMK 10,500,000` **Reasoning:** Domestic. 5%. Net = MMK 10,000,000, CT = MMK 500,000. **Example 1 result table** | Date | Counterparty | Gross | Net | CT | Rate | Field | Default? | Excluded? | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 05.04.2026 | YANGON TRADING CO | +10,500,000 | +10,000,000 | 500,000 | 5% | Output | N | — | ### Example 2 — Export, zero-rated **Input line:** `15.04.2026 ; THAI BUYER CO ; CREDIT ; Exported goods ; MMK 50,000,000` **Example 2 result table** | Date | Counterparty | Gross | Net | CT | Rate | Field | Default? | Excluded? | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 15.04.2026 | THAI BUYER CO | +50,000,000 | +50,000,000 | 0 | 0% | Zero-rated | N | — | ### Example 3 — Bank charges **Input line:** `30.04.2026 ; KBZ ; DEBIT ; Service fee ; MMK -5,000` **Example 3 result table** | Date | Counterparty | Gross | Net | CT | Rate | Field | Default? | Excluded? | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 30.04.2026 | KBZ | -5,000 | — | — | — | — | N | "Financial charge" | ## Section 5 — Tier 1 classification rules (compressed) ### 5.1 Standard rate 5% — Default for most goods and services. - **Standard rate** — 5% — Default for most goods and services. _(5.1 Standard rate 5% — Default for most goods and services.)_ ### 5.2 Higher rates — 8% (select processed goods), 25%-100% (alcohol, tobacco, gems, vehicles, fuel). - **Higher rates** — 8% (select processed goods), 25%-100% (alcohol, tobacco, gems, vehicles, fuel). _(5.2 Higher rates — 8% (select processed goods), 25%-100% (alcohol, tobacco, gems, vehicles, fuel).)_ ### 5.3 Zero rate — Exports. - **Zero rate** — Exports. _(5.3 Zero rate — Exports.)_ ### 5.4 Exempt — Basic food, agriculture, education, healthcare. - **Exempt** — Basic food, agriculture, education, healthcare. _(5.4 Exempt — Basic food, agriculture, education, healthcare.)_ ### 5.5 Input tax credit — LIMITED. Only available in specific manufacturing/production chain scenarios. Most businesses: no credit. - **Input tax credit** — LIMITED. Only available in specific manufacturing/production chain scenarios. Most businesses: no credit. _(5.5 Input tax credit — LIMITED. Only available in specific manufacturing/production chain scenarios. Most businesses: no credit.)_ ### 5.6 Imports — CT at applicable rate on CIF plus duty. - **Imports** — CT at applicable rate on CIF plus duty. _(5.6 Imports — CT at applicable rate on CIF plus duty.)_ ### 5.7 Reverse charge — Non-resident services: self-assess 5%. - **Reverse charge** — Non-resident services: self-assess 5%. _(5.7 Reverse charge — Non-resident services: self-assess 5%.)_ ## Section 6 — Tier 2 catalogue (compressed) ### 6.1 Product classification — Default: 5%. Question: "Is this a special-rate product (alcohol, tobacco, gems, vehicles)?" - **Product classification** — Default: 5%. Question: "Is this a special-rate product (alcohol, tobacco, gems, vehicles)?" _(6.1 Product classification — Default: 5%. Question: "Is this a special-rate product (alcohol, tobacco, gems, vehicles)?")_ ### 6.2 Input credit eligibility — Default: no credit. Question: "Are you in a qualifying production chain?" - **Input credit eligibility** — Default: no credit. Question: "Are you in a qualifying production chain?" _(6.2 Input credit eligibility — Default: no credit. Question: "Are you in a qualifying production chain?")_ ### 6.3 SaaS entities — Default: self-assess 5%. - **SaaS entities** — Default: self-assess 5%. _(6.3 SaaS entities — Default: self-assess 5%.)_ ### 6.4 Cash withdrawals — Default: exclude. - **Cash withdrawals** — Default: exclude. _(6.4 Cash withdrawals — Default: exclude.)_ ## Section 7 — Excel working paper template Per vat-workflow-base Section 3, with Myanmar fields: Output 5%, Output higher rates, Zero-rated, Exempt, Input (if applicable), Net CT. ## Section 8 — Bank statement reading guide KBZ and CB Bank exports CSV/PDF. MMK primary. Burmese script descriptions possible. Internal transfers: exclude. Convert foreign currency at CBM reference rate. ## Section 9 — Onboarding fallback ### 9.1 Registration — "Are you registered for Commercial Tax?" "Are you registered for Commercial Tax?" ### 9.2 Filing period — Monthly. "Which month?" Monthly. "Which month?" ### 9.3 Industry — "What goods/services do you deal in?" "What goods/services do you deal in?" ### 9.4 Exports — "Do you export?" "Do you export?" ### 9.5 Credit brought forward — Ask if applicable. Ask if applicable. ## Section 10 — Reference material ### Sources 1. Myanmar Commercial Tax Law (as amended). 2. IRD guidelines. 3. Union Tax Law (annual rates). ### Known gaps 1. Special goods rates refused. 2. SEZ refused. 3. Input credit eligibility narrow and poorly documented. ### Change log - v2.0 (April 2026): Full rewrite to Malta v2.0 ten-section structure. ## Disclaimer This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. All outputs must be reviewed by a qualified professional before filing. The most up-to-date version is maintained at [openaccountants.com](https://openaccountants.com). ## Disclaimer This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon. The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.